Associated Plumbing and Mechanical Contractors

Nonprofit profile at a glance

EIN
940661878
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Rancho Cordova, CA, USA
Phone
9164751226
Rating
45
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$315,216
Expenses
$260,558
Assets
$852,751
Liabilities
$84

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • CLAIRE DONNENWIRTH (EXECUTIVE VICE PRESIDENT)
  • RICHARD CHOWDRY (PRESIDENT)
  • RODNEY BARBOUR (VICE PRESIDENT)

Highest reported compensation

  • CLAIRE DONNENWIRTH (EXECUTIVE VICE PRESIDENT): $101,208 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To protect and improve the plumbing and mechanical industries.

Operating model

Revenue model
Earned-program. 62% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 16
  • Transparency & Controls: 90
  • Accountability: 37
  • Sustainability: 60
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 13.8%; rating input score 14
  • Program expense ratio: 25.7%; rating input score 26
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 17.3%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 3.27; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 38.8%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -2% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: -0.5% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 13.8% of revenue deployed · 25.7% of spending went to programs
  • Governance: 0 of 4 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $67K in reported program spending
  • Leadership: top reported pay $101K · 5 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 14/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 26/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.